The president of Villarreal CF, Fernando Roig, and two directors of the entity have been acquitted by the Provincial Court of Castellón in a case of documentary falsification related to the renovation works of the Sports City and the El Madrigal stadium, currently La Cerámica, carried out between 2004 and 2005. The sentence, which annuls the conviction of July 2024, is based on the conclusion that the defendants did not know the scheme of fictitious invoicing that did occur on the part of external companies. The magistrates consider the facts not proven and support the appeal filed by the accused. Although it is recognized that renovations were carried out in the stadium and the Sports City, it is certified that the invoicing received did not correspond to the work carried out. The amounts paid through promissory notes amounted to 1.4 million in 2004 and 2.5 million in 2005, coinciding with the fictitious invoicing. Villarreal CF, with the approval of its president and directors, assumed the fictitious invoicing without noting that they were aware of its inaccuracy. The Provincial Court concludes that it was not proven that the defendants knew of the excess invoicing or of the invoicing systems devised by the contracting companies of the third tier. The case focused on a scheme of fictitious invoicing that involved the construction company ECV SA and Spain GES-PRO SL, whose administrators subcontracted the work at a third tier, generating invoices that did not correspond to the work carried out. The fraud on the Public Treasury, estimated at 525,440 euros, occurred due to VAT installments borne and improperly deducted after an excess of invoicing in 2004 and 2005. Although the club’s leaders were convicted in the first instance, the appeal sentence exonerates them by considering that they did not participate in the scheme or had access to its design. The acquittal ends a conviction that had generated controversy in the club environment and public opinion. The ruling reinforces the principle that criminal responsibility cannot extend to those who did not know of a fraud committed by third parties, even if the money was paid through their signatures. The case remains an example of the complexity in the responsibility of senior executives in public and private contracts when multiple intermediaries are involved. The Provincial Court has made it clear that the mere signing of documents does not imply responsibility if there is no knowledge of the falsity. The club, for its part, has not issued an official statement on the ruling, but the acquittal represents a legal closure for the defendants.